HS Heading 2303
Residues of starch manufacture, similar residues; beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
3 tariff lines in this heading, within chapter 23 (Residues and waste from the food industries; prepared animal fodder). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 23031000 | Residues Of Starch Manufacture And Similar Residues | 0 | 0 | 0 | 2 | 0 | 7.5 | 9.5% |
| 23032000 | Beet Pulp, Bagasse And Other Waste Of Sugar Manufacture | 0 | 0 | 15 | 2 | 0 | 7.5 | 24.5% |
| 23033000 | Brewing Or Distilling Dregs And Waste | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 10,328,945,851 (190,840,688 kg) under this heading, across 2 of its 3 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 28,459,242 kg | BDT 1,930,314,810 |
| January 2026 | 2 | 30,219,768 kg | BDT 1,841,854,710 |
| February 2026 | 2 | 28,220,279 kg | BDT 1,785,551,154 |
| March 2026 | 2 | 37,618,985 kg | BDT 2,247,774,406 |
| April 2026 | 2 | 35,731,079 kg | BDT 1,329,490,885 |
| May 2026 | 2 | 30,591,335 kg | BDT 1,193,959,886 |
The largest lines by assessable value in May 2026:
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.